Le régime définitif de TVA de l’UE applicable aux échanges transfrontière : est-il temps de repenser l’approche ?

The VAT regime, applicable in the EU to intra-community trade in goods and to a lesser extent services in place on a ‘transitional’ basis is complex, subject to significant attacks by fraudsters, and leaves legitimate business exposed. In 2020 it is time to move forward, to put in place a ‘definitive regime, which is simple, and as fraud and future proof as possible. This article addresses the issues and the Commission’s proposals before ECOFIN, and proposes some concrete solutions.